There is no epic fight, no epic rage sequence nor a tragic background story revealed in this episode, but it is still one of the most thrilling moments of anime ever!
This is the episode that settles death note for me as the greatest show of its genre.
I'm recently rewatching this series after 10 years and although I had forgotten almost everything (due to my young age back then, by the way) the last scene still remained in my memory.
I think it's the excellent execution that made the moment so remarkable. An intense tension is built up and held until the last second and in addition there comes the brilliant ost. In the end you just sit there in shock and question the goodness of our beloved main character for the first time.
Iconic episode!!